NCS/ARS/CL/10168

 You have requested for the tariff classification of KRONES Colclean CG 3015 put up in 985 kg-IBC (Intermediate Bulk Container).

DESCRIPTION 

According to your MSDS and other supporting documents provided, Krones Colclean CG 3015 is a yellowish liquid with a pH value of 4.5 and a density of 0.99 g/cm³ which is a mixture of an intermediate, concentrated chain lubricant that will be diluted and homogenized to get a standard conveyor lubricant and is composed of 20-25 (Z)-N-9-Octadecenylpropane-1,3-diamine with formic acid, 10 - < 15 Propane-0I, 5-<10 Alcohols, C16-18 Ethoxylated & 1-<3 Alkylethercarbonic acid.

It is a low-foaming lubricant primarily used to lubricate conveyor belts/chains in industries, like food and beverage production- where minimal foam generation is crucial, the product is typically compatible for use on applications like glass, metal packaging, stainless, PET, PE, PP, PVC, PVDF, PTFE, Viton, EPDM, to reduce friction between the belt, chains and containers while minimizing the creation of foam that could disrupt the production process.

ANALYSIS AND TARIFF CLASSIFICATION
20-25 (Z)-N-9-Octadecenylpropane-1,3-diamine with formic acid, 10 - < 15 Propane-0I, 5-<10 Alcohols, C16-18 Ethoxylated & 1-<3 Alkylethercarbonic acid is a lubricating preparation made up of a mixture of organic and synthetic compounds having properties that inhibit corrosion, improve viscosity, reduce surface tension, and enhance emulsification in metals with its lubricating properties primarily obtained from 20-25 (Z)-N-9-Octadecenylpropane-1,3-diamine, a synthetic lubricant.

Explanatory Notes (A) to 3403 states that the heading also includes synthetic lubricating preparations.  Accordingly, KRONES Colclean CG 3015 an industrial lubricant put up in 985 kg-IBC (Intermediate Bulk Container) is effectively classified in Tariff Heading 3403 - Lubricating preparations (including cutting oil preparations… based on lubricants) and preparations of a kind used for the oil or grease treatment… and subheading  3403990000 - Other,  other ; with a 10% duty rate and 7.5% VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION
GIR 1 & 6